Sigma Chi Fraternity Eta Theta
Nonprofit profile at a glance
- EIN
- 237109507
- IRS 990-EZ coverage
- 2019–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2022
- Location
- Americus, GA, USA
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Student Sororities, Fraternities
Reported finances
- Revenue
- $75,118
- Expenses
- $67,737
- Assets
- $5,955
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- Boone Prince (Consul)
- Elijah Leon (Pro Consul)
- Brady Henderson (Quaestor/Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Education interests of members
What it reported doing in 2024
Sigma Chi International Dues
Operating model
- Revenue model
- Membership-supported. 100% of the money available for current operations came from membership dues.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 24
- Transparency & Controls: 100
- Sustainability: 39
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 23.2%; rating input score 23
- Program expense ratio: 25.8%; rating input score 26
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 9.8%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.09; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -19.9% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: 9.1% per year; rating input score 100; 80th percentile among comparable filings
- Asset growth: 4% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: 23.2% of revenue deployed · 25.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $17K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 5 of 6 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Filing history: 5 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 23/100.
- High — Financial Efficiency: Program expense ratio scored 26/100.
- Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.